Available online 24 August 2010

Financial statement fraud is a huge obstacle to economic growth and it results in the loss of investors’ trust financial system. In literature, detected real sector companies investigated thoroughly, however, institutions somewhat ignored. this article, researcher investigates typologies frequencies by regulator. The services framework made up like banks, intermediary portfolio management Capit...

We would like to acknowledge helpful discussions with Robert Bowen and David Burgstahler. Existing equity valuation models are silent on the question of how changes in financial statement credibility alter the usefulness of accounting data for valuation purposes. 1 Reported cash flow, earnings and balance sheet data are either taken at face or they are adjusted to eliminate alleged deficiencies...

The motive behind choosing APPLE INC. is the curiosity to find out what do they uniquely have such a huge brand value and popularity across globe. created by them unmatchable in their competitive domain continue keep up expectations customers on them. research was carried first collecting data about financial statements of Apple Inc. from official website then calculating different relevant rat...

This article analyzes the financial performance of Hermès and give an evaluation company stock price. is one largest luxury brand in world, it has just been through COVID-19 period with demand expansion their business. First, paper gives overview Hermès’ annual report demonstrate common-size analysis ratio on three data. Then, share price will be evaluated by using multiples valuation method (M...

This study aims to analyze the condition of central government's financial statements. Researchers used content analysis with three stages, namely open, axial and selective coding. The results showed that Covid 19 pandemic had an impact on government both in terms revenues expenditures. Revenue from tax non-tax sectors experienced a significant decline 2020. type revenue increase only came gran...